Courts: ITAT Bangalore
Find latest ITAT Bangalore judgments, orders and case laws on income tax covering assessments, transfer pricing, deductions, capital gains, TDS, reassessment and penalties.
Excess application of income of previous years can be set off from subsequent year’s surplus income
EPFO not liable to deduct TDS as rent free accommodation not provided to employees
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
No Addition based on mere sworn statement if not corroborated by independent evidence
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
Actual Gratuity Deduction Not Disallowed: ITAT Directs Fresh Consideration
Interest earned by co-operative society on investment with co-operative bank deductible u/s 80P(2)(d)
Assessment Under Sec. 143(3) Doesn’t Auto-Merge with 143(1) Intimation
Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
Trust can claim both depreciation & application of income on asset in its purchase year
Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable
Payments towards Interconnectivity Utility Charges not royalty/ FTS hence not taxable
Email Notice Non-Compliance due to Online Service Knowledge Gap: ITAT Directs Re-adjudication
Revisionary proceedings u/s 263 justified as AO passed order without necessary enquiry
ITAT Bangalore judgments and orders form an important body of income-tax appellate jurisprudence. This page brings together ITAT Bangalore case laws concerning assessments, business income, deductions, exemptions, transfer pricing, international taxation, capital gains, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this collection to research Tribunal precedents and follow developments under the Income-tax Act. TaxGuru provides access to recent as well as significant earlier ITAT Bangalore decisions, making this page a useful reference for direct tax research and appellate practice.
